SR&ED;
SR&ED;
SR&ED;
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The SR&<strong>ED</strong> Review Process:<br />
Caveats and Pitfalls<br />
Once scheduled for a review, the claim is assigned<br />
to two different reviewers at CRA:<br />
§ Technical Reviewer: looks at whether projects meet<br />
technical eligibility criteria<br />
§ Financial Reviewer: looks at whether expenditures are<br />
valid<br />
Issues may be identified by managers of reviewers:<br />
§ More difficult to convince a reviewer when the issue is not<br />
theirs<br />
û Four sets of eyes will spot any small anomaly !